This is a good time to review which expenses may be paid by plan assets.

Administrative Fees may be paid by plan assets:
  • Form 5500 preparation (including audit)
  • Mandatory amendment fees
  • IRS determination letters
  • Plan testing
  • Document maintenance fees
  • Distributions fees
  • Loan origination fees
Settlor Fees may not be paid by plan assets:
Remember that ongoing investment consulting fees may be paid by plan assets.  Please review the six hypothetical fact patterns detailed at for more information.